To qualify for an agricultural exemption, the property must be a minimum of 5 contiguous commercial acres (175,000 square feet). More than one parcel is acceptable as long as they are contiguous. It must have an agricultural use classification assigned by the County Assessor's Office. To receive this, an application to the Assessor's Office is required and the use must qualify to be exempt as per the Maricopa County Zoning Ordinance. You may then request an Agricultural Exemption Certificate to be issued by the Planning and Development Department.planning and development on their landing page.